The answer depends not only how many employees participate in the plan
(i.e,, purchase insurance) but how many employees there are. The mininum
number of the latter is 20. If it is a multi-employer plan, all may be
covered if any one of the employers employs more than 19. Nothing is ever
easy or simple. Sometimes courts will count the owners as employees,
especially if the ownership is in corporate form, but don't count on it.
Sheldon Weinhaus
Weinhaus and Dobson
906 Olive Street, Ste. #900
St. Louis, MO 63101
314/621-8363 Fax: 314/621-8366
weidob@nela.org